The Georgia GOAL Scholarship Program is a remarkable initiative that enables individuals and businesses to help deserving students access quality K-12 education that may otherwise be out of reach.

All Georgia taxpayers are eligible to receive a 100% state income tax credit in exchange for their contributions to Georgia GOAL. Funds raised through GOAL are used to provide tuition assistance for exceptional students desiring to attend St. John the Evangelist Catholic School.

The overwhelming success of the GOAL program speaks volumes about its importance. Year after year, demand surpasses the allocated cap of $120 million within the first business day of the year. This leads to proration of all applications, as witnessed in 2024 when applicants received only 63% of their requested amount due to over subscription. We anticipate a similar scenario for 2025.

Contribution limits based upon taxpayer filing status are as follows:

Single Filer – up to $2,500
Married Separate Filer – up to $2,500
Married Joint Filer – up to $5,000
Individual Pass-Through Owner – up to $25,000
C Corp, Trust, or Electing Pass-Through – up to 75% of annual tax liability

To secure your 2027 GOAL tax credit, you must submit your application before the end of 2026. Apply today by visiting www.goalscholarship.org. GOAL will handle all remaining steps in the process until your contribution is due in mid-March 2025, within 60 days following approval by the Georgia Department of Revenue.

Help us make the most of this winning program and let’s make every GOAL count! Your participation empowers students to receive an excellent education, supports families in choosing the best educational environment for their children, and strengthens the well-being of our school community.

 

Federal Scholarship Tax Credit Overview

Landmark school choice legislation has been passed into law at the federal level. Congress has enacted a federal tax credit beginning in 2027, which will provide a dollar-for-dollar federal income tax credit for taxpayers who make a contribution to Scholarship Granting Organizations (SGOs), like GOAL, to fund K-12 education expenses, including private school tuition. This new tax credit has many similarities to Georgia’s Qualified Education Expense (GOAL) Tax Credit. 

GOAL Scholarship Program, Inc. will operate the federal tax credit initiative under the name American GOAL Scholarship Program. GOAL will continue to administer the state tax credit program under Georgia GOAL, while American GOAL will serve as the federal component of our organization. This is an important opportunity to broaden financial assistance for families choosing the best educational path for their children.

Tax Credit for Individuals

• Taxpayers will receive a 100% federal income tax credit for individual donations to Scholarship Granting Organizations (SGOs) like GOAL
• There is a limit of $1,700 that can be contributed for a tax credit per taxpayer per year (potentially $3,400 for married couples) 
• The tax credit is available to taxpayers in all 50 states
• Corporations and Electing Pass-Through Entities cannot participate
• There is no national aggregate cap on total contributions
• Taxpayers can participate in both Georgia GOAL and this new federal tax credit (American GOAL) by making a contribution for each

State-Level Participation

• States must formally opt in for SGOs in that state to offer scholarships under the program
• On January 20, 2026, Governor Kemp formally opted in to the Federal Scholarship Tax Credit program which will take effect beginning January 1, 2027
• SGOs may only issue scholarships to families within their own state

Family and Student Eligibility

• Eligible students must come from families earning less than 300% of the area median income (based on County or Metropolitan Area from HUD)
• Eligible expenses are the same as those allowed through Coverdell Education Savings Accounts, including tuition and fees

Requirements for Scholarship Granting Organizations (SGOs)
GOAL meets all of the following requirements 

• Must be a 501(c)(3) nonprofit, not a private foundation
• Must provide scholarships to 10+ students attending different schools
• Must spend at least 90% of the income received on scholarships
• Cannot earmark funds for specific students

What’s Next?

• Rules and Regulations for the program will be produced by the US Treasury
• GOAL is closely following all developments
• Expect to receive more direct communication from GOAL in 2026 about this opportunity